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V2938-23 ·3 November 2023 ·consulta-vinculante Medium impact
Tax

Income from animal adoption management is subject to Corporate Income Tax and VAT as it constitutes an economic activity

A non-profit association inquires whether charging amounts for animal adoption (exceeding its costs) prevents the application of the special regime for non-profit entities. The DGT responds that said activity constitutes an economic activity and, therefore, the income and services are subject to Corporate Income Tax and VAT.

In 6 key points

Lifecycle

2023-11-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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